E-Commerce
CPG
SaaS
Multi-Channel Sellers
Accounting Partners
Nexus TrackerBook a
30-minute call
Florida Sales Tax: 2025 Guide
Florida sales tax rules can be challenging, from registering to collecting and filing. Missing important steps or deadlines could lead to hefty penalties and audits.
Get Help Now
Florida imposes a statewide sales tax rate of 6% on the sale of most goods and services. Additionally, Florida counties can impose a local option surtax on top of the 6% rate, which typically ranges from 0.5% to 1.5%.
Understanding Florida sales tax compliance protects your business from penalties while ensuring you collect the correct amount from customers. With economic nexus thresholds of $100,000 in annual sales, even remote sellers must navigate Florida tax obligations. Zamp’s managed compliance solution handles every aspect of Florida sales tax, allowing you to focus on growing your business instead of managing complex tax requirements.
Get Help for Your Company
We'll answer all of your sales tax questions & address any of your concerns to ensure that you never have to worry about sales tax again
1
2
Meet with a
sales tax expert
sales tax expert
3
Sales tax
off your plate
off your plate
Understanding Florida Sales Tax
Florida operates a destination-based sales tax system with rates varying across the state's 67 counties through local discretionary surtaxes. A surtax is an additional tax that is levied on something already taxed. The state imposes a base sales tax rate of 6%, while counties can impose additional surtaxes ranging from 0.5% to 1.5%.
Cities like Miami in Miami-Dade County reach a total rate of 7% through a combination of the 6% state tax and 1% county surtax. This structure means businesses must calculate precise rates for each customer location to maintain compliance.
Unlike states with complex multi-jurisdictional systems involving cities and special districts, Florida's local tax structure is relatively straightforward, with only county-level surtaxes added to the state base rate. However, businesses still face compliance challenges when serving customers across multiple Florida counties with varying total tax rates.
Common Florida Sales Tax Rates by Location
Here are some examples of sales tax being charged in different locations in Florida:
Major cities:
- Orlando: 6.5%
- Tampa: 7.5%
- Jacksonville: 7.5%
- Fort Lauderdale: 7%
- Pensacola: 7.5%
How to Calculate Sales Tax in Florida
You need to add these rates to calculate tax in Florida accurately:
- State tax
- Local sales taxes
Let’s calculate the sales tax rates of Jacksonville as an example:
- Florida state sales tax of 6%
- Duval County sales tax of 1.5%
This brings the total sales tax rate to 7.5%.
Florida imposes special sales tax rates for some items and services, such as:
- Retail sales of new mobile homes: 3%
- Amusement machine receipts: 4%
- Rental, lease, or license of commercial real property: 2%
- Electricity: 6.95%
How Florida Sales Tax Works
Florida requires businesses to collect sales tax when they have established nexus in the state and sell taxable products or services. Here’s what you need to know:
Do I Have to Collect Florida Sales Tax from Customers?
Retailers who meet these two requirements are required to collect sales tax in Florida:
- Has sales tax nexus in Florida
- Sells taxable products or services to buyers in Florida
What Creates Sales Tax Nexus in Florida?
You have sales tax nexus in Florida if you meet one of the following conditions:
- Physical location: Businesses with an office or other place of business in Florida.
- Employee location: Businesses with employees, agents, or independent contractors conducting sales or other business activities in Florida.
- Services: Businesses that assemble, install, service, or repair products in Florida.
- Delivery: Businesses that deliver goods to Florida customers using company-owned or leased trucks.
- Economic nexus: Online sellers who make $100,000 or more in the previous calendar year.
How to Collect Sales Tax in Florida
Florida is a destination-based sales tax sourcing state. This means that when you make a taxable sale to a customer in Florida, you should charge the sales tax rate at the buyer’s ship-to address.
Should You Collect Sales Tax on Shipping Charges in Florida?
Florida shipping charges are taxed differently depending on whether the buyer has the option to avoid the shipping charge. If the buyer cannot elect to avoid the shipping charge (for example, by picking up the product), then the shipping charge is taxable, even if it is separately stated on the invoice (Fla. Admin. Code R. 12A-1.045 (3)(a), (4)(a)).
On the other hand, if the shipping charge can be avoided by a decision or action solely on the part of the buyer, then the shipping charge is exempt from sales tax. Simply put, if the seller makes the shipping charge mandatory, it's taxable.
Learn about sales tax on shipping in every US state
Florida Marketplace Facilitator Requirements
Florida has a marketplace facilitator law, meaning third-party marketplaces such as Amazon should collect sales tax on behalf of third-party sellers.
If you have sales tax nexus in Florida, keep in mind that you are still required to collect sales tax on your other nonmarketplace Florida sales.
Florida Tax Collection Best Practices
- Register for a sales tax permit when you reach nexus in Florida
- Calculate precise rates for each customer location
- Maintain detailed records of all transactions and tax collected
- File returns on time to avoid penalties and interest
Florida Sales Tax Rates by County
Florida's combined sales tax rates vary significantly across counties due to local discretionary surtaxes. Let’s take a look at the sales tax rates in various Florida counties:
| Florida County Name | Tax Rate |
|---|---|
| Alachua County | 7.5% |
| Baker County | 7% |
| Bay County | 7% |
| Bradford County | 7% |
| Brevard County | 7% |
| Broward County | 7% |
| Calhoun County | 7.5% |
| Charlotte County | 7% |
| Citrus County | 6% |
| Clay County | 7.5% |
| Collier County | 6% |
| Columbia County | 7.5% |
| DeSoto County | 7.5% |
| Dixie County | 7% |
| Duval County | 7.5% |
| Escambia County | 7.5% |
| Flagler County | 7% |
| Franklin County | 7.5% |
| Gadsden County | 7.5% |
| Gilchrist County | 7% |
| Glades County | 7% |
| Gulf County | 7% |
| Hamilton County | 8% |
| Hardee County | 7% |
| Hendry County | 7.5% |
| Hernando County | 6.5% |
| Highlands County | 7.5% |
| Hillsborough County | 7.5% |
| Holmes County | 7.5% |
| Indian River County | 7% |
| Jackson County | 7.5% |
| Jefferson County | 7% |
| Lafayette County | 7% |
| Lake County | 7% |
| Lee County | 6.5% |
| Leon County | 7.5% |
| Levy County | 7% |
| Liberty County | 7.5% |
| Madison County | 7.5% |
| Manatee County | 7% |
| Marion County | 7.5% |
| Martin County | 7% |
| Miami Dade County | 7% |
| Monroe County | 7.5% |
| Nassau County | 7% |
| Okaloosa County | 7% |
| Okeechobee County | 7% |
| Orange County | 6.5% |
| Osceola County | 7.5% |
| Palm Beach County | 7% |
| Pasco County | 7% |
| Pinellas County | 7% |
| Polk County | 7% |
| Putnam County | 7% |
| Santa Rosa County | 7% |
| Sarasota County | 7% |
| Seminole County | 7% |
| St Johns County | 6.5% |
| St Lucie County | 7% |
| Sumter County | 7% |
| Suwannee County | 7% |
| Taylor County | 7% |
| Union County | 7% |
| Volusia County | 6.5% |
| Wakulla County | 7.5% |
| Walton County | 7% |
| Washington County | 7.5% |
What Products Are Taxable in Florida?
Most tangible personal property and services, like clothing and furniture, are subject to sales tax in Florida.
However, it avoids imposing taxes on basic necessities like over-the-counter medications and groceries.
Let’s take a closer look at how items are taxed in Florida:
Are Groceries Taxable in Florida?
Grocery items like vegetables and bottled water are exempt from Florida sales tax.
Is Clothing Taxable in Florida?
Clothing is taxable in Florida.
For more tax information, check out how clothing is taxed in the US.
Are Digital Products Taxable in Florida?
Digital products are tax-exempt in Florida.
Is Software-as-a-Service (SaaS) Taxable in Florida?
SaaS is tax-exempt in Florida.
Are Services Taxable in Florida?
Services are mostly non-taxable in Florida, with some exceptions. These exceptions include some janitorial, security, printing, storage, and transportation services, as well as event admissions.
Tax-exempt Items
Some tax-exempt items in Florida include:
- Common household medicines like allergy relief products and antiseptics.
- Chemical compounds and test kits like allergy test kits and blood pressure kits.
- Cosmetics and toilet articles like suntan lotion, makeup, and body lotion.
- Optical goods like prescription glasses and contact lenses.
- General groceries like baking goods and cereal products.
- Infant supplies like baby formulas and teething powder.
- Seeds and fertilizers like herbicides, pesticides, and fungicides.
How to Register for a Seller’s Permit in Florida
Florida requires all businesses with nexus to obtain a sales tax permit before making their first taxable sale. The registration process establishes your compliance foundation and determines your filing frequency based on expected tax liability.
Obtaining a Florida Sales Tax Permit
To obtain a Florida seller’s permit, you’ll need to:
- Register online through the Florida Department of Revenue website
- Provide business structure and ownership information
- Submit estimated monthly tax liability projections
- Receive your Florida sales tax permit and account number
How to File and Pay Sales Tax in Florida
When your sales tax filing due date approaches, you can file your sales tax returns in Florida in multiple ways.
- File and pay online: File sales tax online at the Florida Department of Revenue website.
- File and pay by mail: Use Florida form DR-15. Florida encourages taxpayers to file and pay online.
- Let Zamp handle your Florida sales tax filing and remittance so you never have to look at a sales tax return again!
Zamp Tip
Unlike other states, Florida requires your sales tax return to be posted by the due date. This means you must file online the day before the due date.
For instance, if your sales tax return is due on April 20th, you must file online by April 19th. Mailed returns should be postmarked by the due date.
Florida taxpayers who paid $5,000 or more in sales tax in the previous fiscal year are required to file and remit sales tax electronically.
Florida taxpayers are required to file “zero returns” even if they didn’t collect any sales tax.
Learn how to file and pay sales tax in other US states here.
Florida Filing Frequencies
Florida assigns filing schedules based on tax liability:
- Monthly: Higher-volume sellers
- Quarterly: Medium-volume sellers
- Annual: Low-volume sellers
Florida Sales Tax Due Dates in 2025
If your sales tax filing due date falls on a weekend or holiday, it’s due the next business day.
Florida Monthly Filing Due Dates
| Taxable Period | Filing Due Date |
|---|---|
| December 2024 | January 17, 2025 |
| January 2025 | February 19, 2025 |
| February 2025 | March 19, 2025 |
| March 2025 | April 18, 2025 |
| April 2025 | May 19, 2025 |
| May 2025 | June 18, 2025 |
| June 2025 | July 18, 2025 |
| July 2025 | August 19, 2025 |
| August 2025 | September 19, 2025 |
| September 2025 | October 17, 2025 |
| October 2025 | November 19, 2025 |
| November 2025 | December 19, 2025 |
| December 2025 | January 16, 2026 |
Florida Quarterly Filing Due Dates
| Taxable Period | Filing Due Date |
|---|---|
| Q1 (Jan-March) 2025 | April 18, 2025 |
| Q2 (Apr-June) 2025 | July 18, 2025 |
| Q3 (July-Sept) 2025 | October 17, 2025 |
| Q4 (Oct-Dec) 2025 | January 16, 2026 |
Florida Annual Sales Tax Filing Due Date
| Taxable Period | Filing Due Date |
|---|---|
| Year 2025 | January 16, 2026 |
How Often Will I Be Required to File and Pay Sales Tax in Florida?
How often Florida requires you to file sales and use tax depends on how much sales tax you collect annually in the state.
According to the Florida Department of Revenue, this is how often you’re required to file and pay:
| Annual Sales Tax Collections | Return and Payment Filing Requirement |
|---|---|
| More than $1,000 | Monthly |
| $501 - $1,000 | Quarterly |
| $101 - $500 | Semiannual |
| Less than $100 | Annual |
Common Florida Sales Tax Compliance Challenges
Florida sales tax compliance presents unique difficulties that increase with business growth and geographic expansion across the state's diverse county tax structures.
Rate Calculation Complexity
With 67 counties imposing varying surtax rates, businesses must maintain current rate tables and calculate precise taxes for each customer location. Rate changes occur periodically, requiring constant monitoring and system updates.
Filing Deadline Management
Florida's "posted by due date" requirement means online returns must be submitted the day before the official deadline. Missing deadlines triggers immediate 10% penalties plus a minimum $50 fines, even for zero-return periods.
Marketplace Facilitator Coordination
While platforms collect tax on marketplace sales, businesses with independent sales channels must track and remit tax on non-marketplace transactions. This creates split compliance obligations that require careful record-keeping.
Eliminate Florida Sales Tax Headaches
Florida sales tax compliance requires understanding state and local rate structures, nexus requirements, and filing obligations that vary based on business size and sales channels. The state's destination-based sourcing system and electronic filing requirements create ongoing administrative responsibilities that intensify with business growth.
Successfully managing Florida sales tax protects your business from penalties while ensuring accurate customer charges across all 67 counties. Our managed compliance solution eliminates the complexity of rate calculations, filing deadlines, and record-keeping requirements, allowing you to focus on growing your Florida market presence with complete confidence.
Ready to simplify your Florida sales tax compliance? Contact our team of tax experts today to discover how we make Florida sales tax management effortless and accurate.
Get Help for Your Company
We'll answer all of your sales tax questions & address any of your concerns to ensure that you never have to worry about sales tax again
1
Book a
30-minute call
30-minute call
2
Meet with a
sales tax expert
sales tax expert
3
Sales tax
off your plate
off your plate
Frequently Asked Questions
Use tax is usually collected for goods and services you didn’t pay sales tax for.
Some instances where you’ll have to pay use tax are:
- If you buy a taxable item in Florida and do not pay sales tax.
- If you buy a tax-exempt item intending to resell it and then use the item in your business or for personal use.
- If you buy a taxable item outside Florida and bring it into (or have it delivered into) Florida, and you didn’t pay sales tax on the item.
You can claim a collection allowance if you electronically file and pay your sales taxes on time. Typically, the collection allowance is 2.5% of the first $1,200 tax due, and it shouldn’t exceed $30 for each reporting location.
The penalty for failing to file and pay Florida sales tax on time or underpayment is 10% of the tax due or no less than $50.
Florida also charges a floating interest penalty on past due or underpaid sales tax.
Failing to file on time can result in a $50 fine even if you didn’t collect any sales tax over the taxable period.
You can contact the Florida Department of Revenue for more information on tax extensions.
Florida’s statewide sales tax rate is 6%, with local discretionary surtaxes of 0.5% to 1.5% bringing total rates from 6% to 7.5% depending on location.
Yes, if your business exceeded $100,000 in Florida sales during the previous calendar year, you must register and collect Florida sales tax regardless of physical location.
No, digital products are tax-exempt in Florida, making it more favorable for software and digital content sellers compared to many other states.
Filing frequency depends on your annual tax liability: monthly for over $1,000, quarterly for $501-$1,000, semiannually for $101-$500, and annually for under $100.
Florida does offer sales tax holidays for specific time periods. For example, Governor Ron DeSantis signed legislation that provides a sales tax holiday for certain back-to-school supplies during specific sales tax holiday periods.
Yes, you can amend your Florida sales tax return online or via Florida sales tax form DR-15.
About the author
Emily Kordys
Emily Kordys is a Content Marketing Manager with seven years of experience in the sales tax, auto, and real estate industries. She currently resides in North Carolina.
